单选题 376 At 1 January 20X6 Gary Co acquired 60% of the share capital of Barlow Co for $35,000. At that date the share capital of Barlow Co consisted of 20,000 equity shares of $1 each and its reserves were $10,000. At 31 December 20X9 the reserves of Gary Co and Barlow Co were as follows:Gary Co $40000Barlow Co $15,000At the date of acquisition the fair value of the non-controlling interest was valued at $25,000. In the consolidated statement of financial position of Gary Group at 31 December 20X9, what amount should appear for non-controlling interest? ( )